CISA Audit Process #16
The first step in a risk-based audit approach is to gather information about the business and industry to evaluate the inherent risks. After completing the assessment of the inherent risks, the next step is to complete an assessment of the internal control structure. The controls are then tested and, on the basis of the test results, substantive tests are carried out and assessed.
Related Tags: Risk Assesment, ISO 27001, SOX, IT Compliance, IT Audit, IT risk assesment, Audit, Operational Audit, Process Audit
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